Entrepreneurs' Relief
The pre-2020 name for what is now called Business Asset Disposal Relief (BADR). Renamed in the March 2020 Budget when the lifetime limit was reduced from £10 million to £1 million. The qualifying conditions remained broadly unchanged — a 5% shareholding and two-year holding period for personal company disposals — but the headline rate has since risen from 10% (2024/25) to 14% (2025/26) and 18% from April 2026.
Related Terms
Business Asset Disposal Relief (BADR)
A Capital Gains Tax relief on qualifying business disposals — charged at a flat rate of 10% for 2024/25, 14% for 2025/26, and 18% from April 2026 — up to a £1 million lifetime limit per individual.
Capital Gains Tax
A tax on the profit (gain) you make when you sell or dispose of an asset that has increased in value, such as shares, investment property, or business assets.
Annual Exempt Amount
The amount of capital gains you can make in a tax year before Capital Gains Tax becomes due, currently £3,000 for individuals.
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